To ask Her Majesty's Government what additional VAT will be paid by consumers in Northern Ireland who buy second-hand vehicles transported from Great Britain after the end of the transition period for the UK's departure from the EU.

The VAT paid by consumers buying second-hand vehicles will depend on the circumstances of the transaction and the seller of the vehicle.

The Northern Ireland Protocol frames the approach to VAT on goods, including the second-hand margin scheme, in Northern Ireland. As is the case for tax policy generally, the Government is keeping this under review.